Abbott Laboratories (ABT)

Statement of Cash Flows
Quarterly Data

Difficulty: Beginner

The cash flow statement provides information about a company’s cash receipts and cash payments during an accounting period, showing how these cash flaws link the ending cash balance to the beginning balance shown on the company’s statement of financial position.

The cash flow statement consists of three parts: cash flows provided by (used in) operating activities, cash flows provided by (used in) investing activities, and cash flows provided by (used in) financing activities.

Abbott Laboratories, Consolidated Statement of Cash Flows (quarterly data)

USD $ in millions

	3 months ended	Sep 30, 2018		Jun 30, 2018		Mar 31, 2018		Dec 31, 2017		Sep 30, 2017		Jun 30, 2017		Mar 31, 2017		Dec 31, 2016		Sep 30, 2016		Jun 30, 2016		Mar 31, 2016		Dec 31, 2015		Sep 30, 2015		Jun 30, 2015		Mar 31, 2015		Dec 31, 2014		Sep 30, 2014		Jun 30, 2014		Mar 31, 2014		Dec 31, 2013		Sep 30, 2013		Jun 30, 2013		Mar 31, 2013
	Net earnings (loss)
	Depreciation
	Amortization of intangible assets
	Share-based compensation
	Impact of currency devaluation
	Amortization of inventory step-up
	Gain on sale of businesses
	Mylan N.V. equity investment adjustment
	Gain on sale of Mylan N.V. shares
	Net loss on extinguishment of debt
	Trade receivables
	Inventories
	Other, net
	Adjustments to reconcile net earnings (loss) to net cash from (used in) operating activities
	Net cash from (used in) operating activities
	Acquisitions of property and equipment
	Acquisitions of businesses and technologies, net of cash acquired
	Proceeds from business dispositions
	Proceeds from the sale of Mylan N.V. shares
	(Purchases) sales of other investment securities, net
	Other
	Net cash (used in) from investing activities
	Net borrowings (repayments) of short-term debt and other
	Proceeds from the issuance of long-term debt
	Repayments of long-term debt
	Payment of bridge financing fees
	Purchase of Alere preferred stock
	Payment of contingent consideration
	Transfer of cash and cash equivalents to AbbVie Inc.
	Purchases of common shares
	Proceeds from stock options exercised
	Dividends paid
	Net cash from (used in) financing activities
	Effect of exchange rate changes on cash and cash equivalents
	Net increase (decrease) in cash and cash equivalents

Item	Description	The company
Net cash from (used in) operating activities	Amount of cash inflow (outflow) from operating activities, excluding discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.	Abbott Laboratories’s net cash from (used in) operating activities increased from Q1 2018 to Q2 2018 and from Q2 2018 to Q3 2018.
Net cash (used in) from investing activities	Amount of cash inflow (outflow) of investing activities, excluding discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.	Abbott Laboratories’s net cash (used in) from investing activities declined from Q1 2018 to Q2 2018 and from Q2 2018 to Q3 2018.
Net cash from (used in) financing activities	Amount of cash inflow (outflow) of financing activities, excluding discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.	Abbott Laboratories’s net cash from (used in) financing activities increased from Q1 2018 to Q2 2018 and from Q2 2018 to Q3 2018.

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Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality

Abbott Laboratories (ABT)

Statement of Cash FlowsQuarterly Data

Statement of Cash Flows
Quarterly Data